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The article discusses how the annual Tax Day surge in demand exposed vulnerabilities in the IRS's IT systems, highlighting the importance of proactively addressing "tech debt" – the backlog of necessary updates and improvements. It argues that public sector IT needs to move beyond simply reacting to peak loads and instead prioritize building resilient, scalable infrastructure with ongoing maintenance, much like private sector companies do. Ultimately, the IRS's struggles serve as a cautionary tale for all government agencies about the risks of neglecting long-term IT health for short-term gains.